Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 07722900 L Wainwright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07722900 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 07722900 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 07722900 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 07722900 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 07722900 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 07722900 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 07722900 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 07722900 2022-07-31 07722900 2023-07-31 07722900 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 2023-07-31 07722900 frs-core:AfterOneYear 2022-08-01 2023-07-31 07722900 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 07722900 frs-core:BetweenOneFiveYears 2023-07-31 07722900 frs-core:ComputerEquipment 2023-07-31 07722900 frs-core:ComputerEquipment 2022-08-01 2023-07-31 07722900 frs-core:ComputerEquipment 2022-07-31 07722900 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 07722900 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 07722900 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 07722900 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 07722900 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 07722900 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 07722900 frs-core:FurnitureFittings 2023-07-31 07722900 frs-core:FurnitureFittings 2022-08-01 2023-07-31 07722900 frs-core:FurnitureFittings 2022-07-31 07722900 frs-core:NetGoodwill 2023-07-31 07722900 frs-core:NetGoodwill 2022-08-01 2023-07-31 07722900 frs-core:NetGoodwill 2022-07-31 07722900 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 07722900 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 07722900 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 07722900 frs-core:LandBuildings 2023-07-31 07722900 frs-core:LandBuildings 2022-08-01 2023-07-31 07722900 frs-core:LandBuildings 2022-07-31 07722900 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 07722900 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 07722900 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 07722900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 07722900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 07722900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 07722900 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 07722900 frs-core:MoreThanFiveYears 2023-07-31 07722900 frs-core:MotorVehicles 2023-07-31 07722900 frs-core:MotorVehicles 2022-08-01 2023-07-31 07722900 frs-core:MotorVehicles 2022-07-31 07722900 frs-core:OtherResidualIntangibleAssets 2023-07-31 07722900 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 07722900 frs-core:OtherResidualIntangibleAssets 2022-07-31 07722900 frs-core:PlantMachinery 2023-07-31 07722900 frs-core:PlantMachinery 2022-08-01 2023-07-31 07722900 frs-core:PlantMachinery 2022-07-31 07722900 frs-core:Secured 2023-07-31 07722900 frs-core:Unsecured 2023-07-31 07722900 frs-core:WithinOneYear 2022-08-01 2023-07-31 07722900 frs-core:WithinOneYear 2023-07-31 07722900 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 07722900 frs-core:CapitalRedemptionReserve 2022-07-31 07722900 frs-core:CapitalRedemptionReserve 2023-07-31 07722900 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 07722900 frs-core:OtherReservesSubtotal 2022-07-31 07722900 frs-core:OtherReservesSubtotal 2023-07-31 07722900 frs-core:RevaluationReserve 2022-08-01 2023-07-31 07722900 frs-core:RevaluationReserve 2022-07-31 07722900 frs-core:RevaluationReserve 2023-07-31 07722900 frs-core:SharePremium 2022-08-01 2023-07-31 07722900 frs-core:SharePremium 2022-07-31 07722900 frs-core:SharePremium 2023-07-31 07722900 frs-core:ShareCapital 2022-08-01 2023-07-31 07722900 frs-core:ShareCapital 2022-07-31 07722900 frs-core:ShareCapital 2023-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 07722900 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 07722900 frs-countries:Europe 2022-08-01 2023-07-31 07722900 frs-countries:NorthAmerica 2022-08-01 2023-07-31 07722900 frs-countries:SouthAmerica 2022-08-01 2023-07-31 07722900 frs-countries:Asia 2022-08-01 2023-07-31 07722900 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 07722900 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 07722900 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 07722900 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 07722900 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 07722900 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 07722900 frs-bus:FullAccounts 2022-08-01 2023-07-31 07722900 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 07722900 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 07722900 frs-bus:FRS102 2022-08-01 2023-07-31 07722900 frs-bus:MediumEntities 2022-08-01 2023-07-31 07722900 frs-bus:SmallEntities 2022-08-01 2023-07-31 07722900 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 07722900 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 07722900 frs-bus:Audited 2022-08-01 2023-07-31 07722900 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 07722900 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 07722900 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07722900 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07722900 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07722900 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07722900 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 07722900 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 07722900 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 07722900 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 07722900 frs-bus:OrdinaryShareClass1 2022-07-31 07722900 frs-bus:OrdinaryShareClass1 2023-07-31 07722900 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 07722900 frs-bus:OrdinaryShareClass2 2022-07-31 07722900 frs-bus:OrdinaryShareClass2 2023-07-31 07722900 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 07722900 frs-bus:OrdinaryShareClass3 2022-07-31 07722900 frs-bus:OrdinaryShareClass3 2023-07-31 07722900 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 07722900 frs-bus:OrdinaryShareClass4 2022-07-31 07722900 frs-bus:OrdinaryShareClass4 2023-07-31 07722900 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 07722900 frs-bus:OrdinaryShareClass5 2022-07-31 07722900 frs-bus:OrdinaryShareClass5 2023-07-31 07722900 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 07722900 frs-bus:PreferenceShareClass1 2022-07-31 07722900 frs-bus:PreferenceShareClass1 2023-07-31 07722900 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 07722900 frs-bus:PreferenceShareClass2 2022-07-31 07722900 frs-bus:PreferenceShareClass2 2023-07-31 07722900 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 07722900 frs-bus:PreferenceShareClass3 2022-07-31 07722900 frs-bus:PreferenceShareClass3 2023-07-31 07722900 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 07722900 frs-bus:PreferenceShareClass4 2022-07-31 07722900 frs-bus:PreferenceShareClass4 2023-07-31 07722900 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 07722900 frs-bus:PreferenceShareClass5 2022-07-31 07722900 frs-bus:PreferenceShareClass5 2023-07-31 07722900 1 2022-08-01 2023-07-31 07722900 1 2023-07-31 07722900 1 2022-08-01 2023-07-31 07722900 frs-core:LeasedAssets 2022-08-01 2023-07-31 07722900 frs-core:OwnedAssets 2022-08-01 2023-07-31 07722900 frs-core:CurrencyRisk 2022-08-01 2023-07-31 07722900 frs-core:MarketRisk 2022-08-01 2023-07-31 07722900 frs-core:InterestRateRisk 2022-08-01 2023-07-31 07722900 frs-core:DeferredTaxation 2022-08-01 2023-07-31 07722900 frs-core:DeferredTaxation 2022-07-31 07722900 frs-core:DeferredTaxation 2023-07-31 07722900 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 07722900 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 07722900 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 07722900 frs-core:ProvisionsDeferredTax 2023-07-31 07722900 frs-core:OtherDeferredTax 2023-07-31 07722900 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 07722900 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 07722900 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 07722900 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 07722900 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 07722900 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 07722900 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 07722900 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 07722900 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 07722900 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 07722900 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 07722900 frs-core:TaxCreditsDeferredTax 2023-07-31 07722900 frs-core:CostValuation 2022-07-31 07722900 frs-core:AdditionsToInvestments 2023-07-31 07722900 frs-core:DisposalsRepaymentsInvestments 2023-07-31 07722900 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 07722900 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 07722900 frs-core:CostValuation 2023-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 07722900 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 07722900 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 07722900 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 07722900 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 07722900 frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07722900 frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07722900 dpl-frs:CostSales 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales 2022-07-31 07722900 dpl-frs:CostSales 2023-07-31 07722900 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 07722900 frs-bus:Director1 2022-08-01 2023-07-31 07722900 frs-bus:Director1 2022-07-31 07722900 frs-bus:Director1 2023-07-31 07722900 1 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 1 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 1 2023-07-31 07722900 2 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 2 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 2 2023-07-31 07722900 3 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 3 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 3 2023-07-31 07722900 4 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 4 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 4 2023-07-31 07722900 5 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 5 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 5 2023-07-31 07722900 6 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 6 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 6 2023-07-31 07722900 7 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 7 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 7 2023-07-31 07722900 8 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 8 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 8 2023-07-31 07722900 9 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 9 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 9 2023-07-31 07722900 10 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 10 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 10 2023-07-31 07722900 11 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 11 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 11 2023-07-31 07722900 12 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 12 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 12 2023-07-31 07722900 13 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 13 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 13 2023-07-31 07722900 14 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 14 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 14 2023-07-31 07722900 15 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 15 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 15 2023-07-31 07722900 16 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 16 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 16 2023-07-31 07722900 17 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 17 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 17 2023-07-31 07722900 18 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 18 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 18 2023-07-31 07722900 19 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 19 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 19 2023-07-31 07722900 20 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments 20 2023-07-31 07722900 frs-core:Non-currentFinancialInstruments 20 2023-07-31 07722900 dpl-frs:Item1 2022-08-01 2023-07-31 07722900 dpl-frs:Item1 2022-07-31 07722900 dpl-frs:Item1 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 07722900 dpl-frs:Item2 2022-08-01 2023-07-31 07722900 dpl-frs:Item2 2022-07-31 07722900 dpl-frs:Item2 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 07722900 dpl-frs:Item3 2022-08-01 2023-07-31 07722900 dpl-frs:Item3 2022-07-31 07722900 dpl-frs:Item3 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 07722900 dpl-frs:Item4 2022-08-01 2023-07-31 07722900 dpl-frs:Item4 2022-07-31 07722900 dpl-frs:Item4 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 07722900 dpl-frs:Item5 2022-08-01 2023-07-31 07722900 dpl-frs:Item5 2022-07-31 07722900 dpl-frs:Item5 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 07722900 dpl-frs:Item6 2022-08-01 2023-07-31 07722900 dpl-frs:Item6 2022-07-31 07722900 dpl-frs:Item6 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 07722900 dpl-frs:Item7 2022-08-01 2023-07-31 07722900 dpl-frs:Item7 2022-07-31 07722900 dpl-frs:Item7 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 07722900 dpl-frs:Item8 2022-08-01 2023-07-31 07722900 dpl-frs:Item8 2022-07-31 07722900 dpl-frs:Item8 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 07722900 dpl-frs:Item9 2022-08-01 2023-07-31 07722900 dpl-frs:Item9 2022-07-31 07722900 dpl-frs:Item9 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 07722900 dpl-frs:Item10 2022-08-01 2023-07-31 07722900 dpl-frs:Item10 2022-07-31 07722900 dpl-frs:Item10 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 07722900 dpl-frs:Item11 2022-08-01 2023-07-31 07722900 dpl-frs:Item11 2022-07-31 07722900 dpl-frs:Item11 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 07722900 dpl-frs:Item12 2022-08-01 2023-07-31 07722900 dpl-frs:Item12 2022-07-31 07722900 dpl-frs:Item12 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 07722900 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 07722900 1 2022-08-01 2023-07-31 07722900 frs-countries:EnglandWales 2022-08-01 2023-07-31 07722900 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 07722900 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 07722900 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 07722900 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 07722900 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 07722900 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 07722900 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 07722900 2021-07-31 07722900 2022-07-31 07722900 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 2022-07-31 07722900 frs-core:AfterOneYear 2021-08-01 2022-07-31 07722900 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 07722900 frs-core:BetweenOneFiveYears 2022-07-31 07722900 frs-core:ComputerEquipment 2022-07-31 07722900 frs-core:ComputerEquipment 2021-08-01 2022-07-31 07722900 frs-core:ComputerEquipment 2021-07-31 07722900 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 07722900 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 07722900 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 07722900 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 07722900 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 07722900 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 07722900 frs-core:FurnitureFittings 2022-07-31 07722900 frs-core:FurnitureFittings 2021-08-01 2022-07-31 07722900 frs-core:FurnitureFittings 2021-07-31 07722900 frs-core:NetGoodwill 2022-07-31 07722900 frs-core:NetGoodwill 2021-08-01 2022-07-31 07722900 frs-core:NetGoodwill 2021-07-31 07722900 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 07722900 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 07722900 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 07722900 frs-core:LandBuildings 2022-07-31 07722900 frs-core:LandBuildings 2021-08-01 2022-07-31 07722900 frs-core:LandBuildings 2021-07-31 07722900 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 07722900 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 07722900 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 07722900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 07722900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 07722900 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 07722900 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 07722900 frs-core:MoreThanFiveYears 2022-07-31 07722900 frs-core:MotorVehicles 2022-07-31 07722900 frs-core:MotorVehicles 2021-08-01 2022-07-31 07722900 frs-core:MotorVehicles 2021-07-31 07722900 frs-core:OtherResidualIntangibleAssets 2022-07-31 07722900 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 07722900 frs-core:OtherResidualIntangibleAssets 2021-07-31 07722900 frs-core:PlantMachinery 2022-07-31 07722900 frs-core:PlantMachinery 2021-08-01 2022-07-31 07722900 frs-core:PlantMachinery 2021-07-31 07722900 frs-core:Secured 2022-07-31 07722900 frs-core:Unsecured 2022-07-31 07722900 frs-core:WithinOneYear 2021-08-01 2022-07-31 07722900 frs-core:WithinOneYear 2022-07-31 07722900 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 07722900 frs-core:CapitalRedemptionReserve 2021-07-31 07722900 frs-core:CapitalRedemptionReserve 2022-07-31 07722900 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 07722900 frs-core:OtherReservesSubtotal 2021-07-31 07722900 frs-core:OtherReservesSubtotal 2022-07-31 07722900 frs-core:RevaluationReserve 2021-08-01 2022-07-31 07722900 frs-core:RevaluationReserve 2021-07-31 07722900 frs-core:RevaluationReserve 2022-07-31 07722900 frs-core:SharePremium 2021-08-01 2022-07-31 07722900 frs-core:SharePremium 2021-07-31 07722900 frs-core:SharePremium 2022-07-31 07722900 frs-core:ShareCapital 2021-08-01 2022-07-31 07722900 frs-core:ShareCapital 2021-07-31 07722900 frs-core:ShareCapital 2022-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 07722900 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 07722900 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 07722900 frs-countries:Europe 2021-08-01 2022-07-31 07722900 frs-countries:NorthAmerica 2021-08-01 2022-07-31 07722900 frs-countries:SouthAmerica 2021-08-01 2022-07-31 07722900 frs-countries:Asia 2021-08-01 2022-07-31 07722900 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 07722900 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 07722900 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 07722900 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 07722900 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 07722900 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 07722900 frs-bus:FullAccounts 2021-08-01 2022-07-31 07722900 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 07722900 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 07722900 frs-bus:FRS102 2021-08-01 2022-07-31 07722900 frs-bus:MediumEntities 2021-08-01 2022-07-31 07722900 frs-bus:SmallEntities 2021-08-01 2022-07-31 07722900 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 07722900 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 07722900 frs-bus:Audited 2021-08-01 2022-07-31 07722900 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 07722900 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 07722900 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07722900 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07722900 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07722900 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07722900 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 07722900 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 07722900 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 07722900 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 07722900 frs-bus:OrdinaryShareClass1 2021-07-31 07722900 frs-bus:OrdinaryShareClass1 2022-07-31 07722900 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 07722900 frs-bus:OrdinaryShareClass2 2021-07-31 07722900 frs-bus:OrdinaryShareClass2 2022-07-31 07722900 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 07722900 frs-bus:OrdinaryShareClass3 2021-07-31 07722900 frs-bus:OrdinaryShareClass3 2022-07-31 07722900 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 07722900 frs-bus:OrdinaryShareClass4 2021-07-31 07722900 frs-bus:OrdinaryShareClass4 2022-07-31 07722900 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 07722900 frs-bus:OrdinaryShareClass5 2021-07-31 07722900 frs-bus:OrdinaryShareClass5 2022-07-31 07722900 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 07722900 frs-bus:PreferenceShareClass1 2021-07-31 07722900 frs-bus:PreferenceShareClass1 2022-07-31 07722900 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 07722900 frs-bus:PreferenceShareClass2 2021-07-31 07722900 frs-bus:PreferenceShareClass2 2022-07-31 07722900 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 07722900 frs-bus:PreferenceShareClass3 2021-07-31 07722900 frs-bus:PreferenceShareClass3 2022-07-31 07722900 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 07722900 frs-bus:PreferenceShareClass4 2021-07-31 07722900 frs-bus:PreferenceShareClass4 2022-07-31 07722900 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 07722900 frs-bus:PreferenceShareClass5 2021-07-31 07722900 frs-bus:PreferenceShareClass5 2022-07-31 07722900 1 2021-08-01 2022-07-31 07722900 1 2022-07-31 07722900 1 2021-08-01 2022-07-31 07722900 frs-core:LeasedAssets 2021-08-01 2022-07-31 07722900 frs-core:OwnedAssets 2021-08-01 2022-07-31 07722900 frs-core:CurrencyRisk 2021-08-01 2022-07-31 07722900 frs-core:MarketRisk 2021-08-01 2022-07-31 07722900 frs-core:InterestRateRisk 2021-08-01 2022-07-31 07722900 frs-core:DeferredTaxation 2021-08-01 2022-07-31 07722900 frs-core:DeferredTaxation 2021-07-31 07722900 frs-core:DeferredTaxation 2022-07-31 07722900 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 07722900 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 07722900 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 07722900 frs-core:ProvisionsDeferredTax 2022-07-31 07722900 frs-core:OtherDeferredTax 2022-07-31 07722900 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 07722900 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 07722900 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 07722900 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 07722900 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 07722900 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 07722900 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 07722900 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 07722900 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 07722900 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 07722900 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 07722900 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 07722900 frs-core:TaxCreditsDeferredTax 2022-07-31 07722900 frs-core:CostValuation 2021-07-31 07722900 frs-core:AdditionsToInvestments 2022-07-31 07722900 frs-core:DisposalsRepaymentsInvestments 2022-07-31 07722900 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 07722900 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 07722900 frs-core:CostValuation 2022-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 07722900 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 07722900 frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:ListedExchangeTraded 2021-07-31 07722900 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 07722900 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 07722900 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07722900 frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:UnlistedNon-exchangeTraded 2021-07-31 07722900 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 07722900 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 07722900 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07722900 dpl-frs:CostSales 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales 2021-07-31 07722900 dpl-frs:CostSales 2022-07-31 07722900 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 07722900 frs-bus:Director1 2021-08-01 2022-07-31 07722900 frs-bus:Director1 2021-07-31 07722900 frs-bus:Director1 2022-07-31 07722900 1 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 1 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 1 2022-07-31 07722900 2 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 2 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 2 2022-07-31 07722900 3 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 3 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 3 2022-07-31 07722900 4 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 4 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 4 2022-07-31 07722900 5 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 5 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 5 2022-07-31 07722900 6 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 6 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 6 2022-07-31 07722900 7 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 7 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 7 2022-07-31 07722900 8 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 8 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 8 2022-07-31 07722900 9 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 9 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 9 2022-07-31 07722900 10 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 10 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 10 2022-07-31 07722900 11 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 11 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 11 2022-07-31 07722900 12 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 12 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 12 2022-07-31 07722900 13 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 13 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 13 2022-07-31 07722900 14 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 14 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 14 2022-07-31 07722900 15 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 15 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 15 2022-07-31 07722900 16 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 16 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 16 2022-07-31 07722900 17 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 17 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 17 2022-07-31 07722900 18 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 18 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 18 2022-07-31 07722900 19 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 19 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 19 2022-07-31 07722900 20 2021-08-01 2022-07-31 07722900 frs-core:CurrentFinancialInstruments 20 2022-07-31 07722900 frs-core:Non-currentFinancialInstruments 20 2022-07-31 07722900 dpl-frs:Item1 2021-08-01 2022-07-31 07722900 dpl-frs:Item1 2021-07-31 07722900 dpl-frs:Item1 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 07722900 dpl-frs:Item2 2021-08-01 2022-07-31 07722900 dpl-frs:Item2 2021-07-31 07722900 dpl-frs:Item2 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 07722900 dpl-frs:Item3 2021-08-01 2022-07-31 07722900 dpl-frs:Item3 2021-07-31 07722900 dpl-frs:Item3 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 07722900 dpl-frs:Item4 2021-08-01 2022-07-31 07722900 dpl-frs:Item4 2021-07-31 07722900 dpl-frs:Item4 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 07722900 dpl-frs:Item5 2021-08-01 2022-07-31 07722900 dpl-frs:Item5 2021-07-31 07722900 dpl-frs:Item5 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 07722900 dpl-frs:Item6 2021-08-01 2022-07-31 07722900 dpl-frs:Item6 2021-07-31 07722900 dpl-frs:Item6 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 07722900 dpl-frs:Item7 2021-08-01 2022-07-31 07722900 dpl-frs:Item7 2021-07-31 07722900 dpl-frs:Item7 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 07722900 dpl-frs:Item8 2021-08-01 2022-07-31 07722900 dpl-frs:Item8 2021-07-31 07722900 dpl-frs:Item8 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 07722900 dpl-frs:Item9 2021-08-01 2022-07-31 07722900 dpl-frs:Item9 2021-07-31 07722900 dpl-frs:Item9 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 07722900 dpl-frs:Item10 2021-08-01 2022-07-31 07722900 dpl-frs:Item10 2021-07-31 07722900 dpl-frs:Item10 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 07722900 dpl-frs:Item11 2021-08-01 2022-07-31 07722900 dpl-frs:Item11 2021-07-31 07722900 dpl-frs:Item11 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 07722900 dpl-frs:Item12 2021-08-01 2022-07-31 07722900 dpl-frs:Item12 2021-07-31 07722900 dpl-frs:Item12 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 07722900 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 07722900 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 07722900 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 07722900 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 07722900 1 2021-08-01 2022-07-31 07722900 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 07722900
B & W Automotive Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07722900
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,760 7,297
150,760 7,297
CURRENT ASSETS
Stocks 5 6,000 5,000
Debtors 6 1,821 7,713
Cash at bank and in hand 117,202 150,752
125,023 163,465
Creditors: Amounts Falling Due Within One Year 7 (51,634 ) (37,903 )
NET CURRENT ASSETS (LIABILITIES) 73,389 125,562
TOTAL ASSETS LESS CURRENT LIABILITIES 224,149 132,859
Creditors: Amounts Falling Due After More Than One Year 8 (49,642 ) -
NET ASSETS 174,507 132,859
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 174,506 132,858
SHAREHOLDERS' FUNDS 174,507 132,859
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
L Wainwright
Director
19 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B & W Automotive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07722900 . The registered office is 45 City Road, Chester, Cheshire, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on net book value
Property improvements 10% on cost
Office Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Property improvements
£ £ £ £
Cost
As at 1 August 2022 - 14,152 19,475 -
Additions 144,606 - 3,000 2,000
Disposals - - (2,500 ) -
As at 31 July 2023 144,606 14,152 19,975 2,000
Depreciation
As at 1 August 2022 - 9,778 16,748 -
Provided during the period 2,892 1,642 1,322 200
Disposals - - (2,056 ) -
As at 31 July 2023 2,892 11,420 16,014 200
Net Book Value
As at 31 July 2023 141,714 2,732 3,961 1,800
As at 1 August 2022 - 4,374 2,727 -
Office Equipment Total
£ £
Cost
As at 1 August 2022 1,076 34,703
Additions 608 150,214
Disposals - (2,500 )
As at 31 July 2023 1,684 182,417
Depreciation
As at 1 August 2022 880 27,406
Provided during the period 251 6,307
Disposals - (2,056 )
As at 31 July 2023 1,131 31,657
Net Book Value
As at 31 July 2023 553 150,760
As at 1 August 2022 196 7,297
5. Stocks
2023 2022
£ £
Materials 6,000 5,000
6,000 5,000
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,475 4,101
Other debtors 346 3,612
1,821 7,713
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,771 9,715
Bank loans and overdrafts 8,172 -
Other creditors 11,792 12,247
Taxation and social security 21,899 15,941
51,634 37,903
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 49,642 -
49,642 -
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 16,954 -
9. Secured Creditors
Of the creditors the following amounts are secured. The security in respect of the bank loans is by way of fixed and floating charges held by HSBC UK Bank PLC over all assets of the company.
2023 2022
£ £
Bank loans and overdrafts 57,813 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year - 14,100
Later than one year and not later than five years - 7,050
- 21,150
12. Related Party Transactions
The director has made an interest free loan available to the company throughout the period of £11,582 (2022 - £6,179), repayable on demand.
Page 6